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A company asked whether upward adjustments to property purchase price based on rental income should be considered as increased asset cost for amortisation. The DGT states that, under accounting rules, contingent payments based on rental income may be included in acquisition cost, while other indicators require greater detail.
Cuestión planteada Si el ajuste al alza del precio de compra, bien vinculado a los ingresos brutos obtenidos por el arrendamiento durante el período de comercialización, bien a otras variables (porcentaje de ocupación y los costes de los servicios, entre otros) se ha de considerar como mayor valor de inmovilizado adquirido, siendo fiscalmente deducible la amortización anual por la parte correspondiente a la construcción tal y como se establece en el artículo 12 de Ley del Impuesto sobre Sociedades, 27/2014, en adelante LIS.
El precio de adquisición de un inmovilizado incluye la mejor estimación del valor actual de las contraprestaciones contingentes. Si el pago contingente se vincula a ingresos de arrendamiento, parece posible considerarlo como mayor precio de adquisición de la edificación. Los cambios en esta estimación se aplicarán de forma prospectiva, modificando las cuotas de amortización. La amortización será deducible siempre que corresponda a la depreciación efectiva del elemento.
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